JAMAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JAMAR
Largest movements
- Receivables within one year +€23,507
up €23,507 (+102.6%), from €22,900 to €46,407
- Profit (loss) carried forward +€22,023
up €22,023, from -€11,369 to €10,655
- Gross operating margin +€1,141
up €1,141 (+51.6%), from -€2,212 to -€1,071
- Taxes +€1,113
new in 2023: €1,113
- Other operating charges -€484
down €484 (-55.7%), from €868 to €384
- Financial income +€149
up €149 (+0.6%), from €25,043 to €25,192
- Financial charges -€38
no longer reported in 2023 (was €38)
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €822,900 | €846,407 | +€23,507 | +2.9% |
| Current assets | 29/58 | €822,900 | €846,407 | +€23,507 | +2.9% |
| Amounts receivable after more than one year | 29 | €800,000 | €800,000 | = | 0.0% |
| Other amounts receivable | 291 | €800,000 | €800,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,900 | €46,407 | +€23,507 | +102.6% |
| Other amounts receivable | 41 | €22,900 | €46,407 | +€23,507 | +102.6% |
| Total equity and liabilities | 10/49 | €822,900 | €846,407 | +€23,507 | +2.9% |
| Equity | 10/15 | €819,460 | €842,084 | +€22,623 | +2.8% |
| Contributions | 10/11 | €322,509 | €322,509 | = | 0.0% |
| Capital | 10 | €322,509 | €322,509 | = | 0.0% |
| Issued capital | 100 | €322,509 | €322,509 | = | 0.0% |
| Reserves | 13 | €508,320 | €508,920 | +€600 | +0.1% |
| Non-distributable reserves | 130/1 | €25,416 | €26,016 | +€600 | +2.4% |
| Legal reserve | 130 | €25,416 | €26,016 | +€600 | +2.4% |
| Distributable reserves | 133 | €482,904 | €482,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,369 | €10,655 | +€22,023 | |
| Amounts payable | 17/49 | €3,440 | €4,324 | +€884 | +25.7% |
| Amounts payable within one year | 42/48 | €1,685 | €1,576 | -€109 | -6.5% |
| Trade debts | 44 | €1,685 | €463 | -€1,222 | -72.5% |
| Suppliers | 440/4 | €1,685 | €463 | -€1,222 | -72.5% |
| Taxes, remuneration and social security | 45 | - | €1,113 | +€1,113 | |
| Taxes | 450/3 | - | €1,113 | +€1,113 | |
| Accrued charges and deferred income | 492/3 | €1,755 | €2,748 | +€993 | +56.6% |
| Other operating charges | 640/8 | €868 | €384 | -€484 | -55.7% |
| Gross operating margin | 9900 | -€2,212 | -€1,071 | +€1,141 | +51.6% |
| Operating profit (loss) | 9901 | -€3,080 | -€1,456 | +€1,625 | +52.7% |
| Financial income | 75/76B | €25,043 | €25,192 | +€149 | +0.6% |
| Recurring financial income | 75 | €25,043 | €25,192 | +€149 | +0.6% |
| Financial charges | 65/66B | €38 | - | -€38 | |
| Recurring financial charges | 65 | €38 | - | -€38 | |
| Profit (loss) for the period before taxes | 9903 | €21,925 | €23,736 | +€1,811 | +8.3% |
| Income taxes | 67/77 | - | €1,113 | +€1,113 | |
| Profit (loss) for the period | 9904 | €21,925 | €22,623 | +€698 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,925 | €22,623 | +€698 | +3.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.